Bill > LD1853

This bill establishes an Educational Tax Credit Program that allows parents of students attending nonpublic schools to receive a tax credit equivalent to 70% of the state's average per-pupil education cost. The program permits parents of eligible students (Maine residents of school age) to claim a refundable tax credit for tuition and fees paid to nonpublic schools, which are defined as private educational institutions not operated by municipal, county, or state entities. To qualify, parents must provide documentation including a receipt from the nonpublic school, proof of payment, and proof that their child is enrolled in the school. Importantly, the program has a phased implementation: students currently enrolled in nonpublic schools during the 2025-2026 school year cannot participate until the 2027-2028 school year, while students enrolling after August 1, 2026, can immediately participate. The bill also amends the state's education responsibility language to broaden the understanding of public education beyond just public schools, signaling a shift towards supporting educational choice. The Department of Education is tasked with calculating the per-pupil cost annually, providing standardized receipts, and monitoring potential fraudulent activity in the program.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1853&snum=132